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作 者:左平良[1]
出 处:《云梦学刊》2006年第2期75-79,共5页Journal of Yunmeng
摘 要:特种债权是指基于公法产生或者具有公法性质的一类债权债务关系,主要有税收、司法费用、劳动工资等。并不存在一个独立的具有担保物权性质的优先权,优先权担保特种债权的实现是一个伪命题。特种债权本身具有优先效力,其实现本质上属于债权法、程序法而非物权法的范畴。Tbe special obligatory fight means a kind of debtor-creditor relationship which results from public law or with nature of public law. It includes taxes, judicial expenses, labor wages etc. There is not a independent priority with nature of real fights for security, and also it is a false proposition that special obligatory fight should be guaranteed by it. The special obligatory itself has a prior validity, and its realization is a category which belongs to law of obligation and procedural law, not to real right law.
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